[427] This tax is ad valorem, and the linen not valued.
[428] Brit. Act, 9 Anne, ch. 12.
[429] Hence it is that the price of wool in England is said to be 50 per cent. below the market price of Europe.—Smith’s “Memoir’s of Wool.”
[430] 12 Ch. II., ch. 5. 3 and 4 Anne, ch. 4. 4 and 5 W. and M., ch. 5.
[431] 7 G. I., ch. 7.
[432] When the commercial restraints of Ireland are the subject, a source of occasional and ruinous restrictions ought not to be passed over. Since the year 1740, there have been twenty-four embargoes in Ireland, one of which lasted three years.
[433] The common law of England.
[434] Heads of bills for passing into a law the Habeas Corpus Act, and that for making the tenure of judges during good behaviour, have repeatedly passed the Irish House of Commons, but were not returned.
[435] The Eng. Act of Ch. II, ch. —, calls the importation of cattle from Ireland a common nuisance.
[436] This number of Irishmen was computed to have served in the fleets and armies of Great Britain during the last war.